Nebraska § 77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument

Nebraska Statutes

§ 77-2038 — Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument

Nebraska § 77-2038

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2038 (Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2038 (2026).

Text

Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.

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Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.

Legislative History

Source: Laws 1976, LB 585, § 26. Annotations: The language in a trust clearly showed that the settlor wished to shift the burden of inheritance tax from the beneficiaries where the trust instructed the trustee to "pay from this trust all inheritance and estate taxes," whether on trust property or not, and the next subpart of the trust directed trustee to pay expenses and debts. In re Hessler Living Trust, 316 Neb. 600, 5 N.W.3d 723 (2024).